high-level tax consequences

17:24 Mar 20, 2012 

Sorry, ik ben niet helemaal volledig geweest. De volgende zin is namelijk: Part of the Units or, after the Transaction, Shares, are included in the ADR program. This chapter only discusses the high-level tax consequences of holders of ADRs insofar as these holders qualify as US tax residents.

En de zin die voorafgaat aan de eerste door mij geplaatste zin is:
This chapter does not purport to discuss all Dutch, Belgian or other tax consequences that may be relevant to the Transaction, the exercise of the Withdrawal Right, the Reverse Stock Split or owning Shares in the Company subsequent to the Transaction. This summary also does not take into account the specific circumstances of particular investors, some of which may be subject to special rules, such as banks, insurance companies, collective investment undertakings, dealers in securities or currencies, persons that hold Units or Shares as a position in a straddle, share-repurchase transaction, conversion transaction, synthetic security or other integrated financial transaction.

16:14 Mar 20, 2012 

Willemijn, ik begrijp niet helemaal waarom je zegt dat de zin aangeeft dat alleen high-level gevolgen worden besproken. Ik lees gewoon dat er staat dat de beschreven gevolgen voor de belastingen in bepaalde landen bepaald omvangrijk of belangrijk (high-level) zijn.